税收与经济增长：历史与不可知论综述

IF 0.7 4区经济学 Q3 ECONOMICS

Acta Oeconomica Pub Date : 2023-03-27 DOI:10.1556/032.2023.00003

V. Tanzi, Hüseyin Şen, Ayşe Kaya

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引用次数: 0

摘要

本文对税收和经济增长进行了不可知论的历史回顾。它批判性地评估了两者之间的关系是如何在整个现代历史中演变的。在介绍了税收与增长之间的关系的总体概述之后，文章首先讨论了税收在20世纪40年代战前和战后时期促进经济发展的积极作用。然后，它对索洛的新古典增长理论进行了批判性评论，并解释了许多发达国家在20世纪70年代面临的滞胀经历及其对税收理论的影响。新的增长理论将经济增长中的重要作用归因于一般的政府政策，特别是税收政策。接下来是对税收对经济增长影响的五分评估。这篇文章以一个概括性的结论结束。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Taxation and economic growth: A historical and agnostic review

This article provides an agnostic, historical review of taxation and economic growth. It critically evaluates how the relationship between the two has evolved throughout modern history. After an introduction that provides a general overview of the relationship between taxation and growth, the article first discusses the positive role of taxes in promoting economic development in the pre-war and post-war periods of the 1940s. It then critically comments on Solow's neoclassical growth theory and explains the experience of stagflation faced by many advanced countries in the 1970s and its implications for tax theory. New growth theories that attribute an important role in economic growth to government policy in general and tax policy in particular are then discussed. This is followed by a rounded five-point assessment of the impact of taxes on growth. The article ends with a general conclusion.

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来源期刊

Acta Oeconomica ECONOMICS-

CiteScore

1.40

自引率

25.00%

发文量

期刊介绍： Acta Oeconomica publishes articles on Eastern European and Hungarian economic transition, theoretical and general issues of the transition process, economic policy, econometrics and mathematical economics. Space is also devoted to international economics, European integration, labour economics, industrial organisation, finance and business economics.Publishes book reviews and advertisements.